EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN DAN PAJAK REKLAME BERDASARKAN PERATURAN DAERAH NOMOR 21 TAHUN 2011 TENTANG PAJAK DAERAH DI KABUPATEN KERINCI

Abstract

Regional Tax is a source of revenue that have contributed in financing
government and regional development and to encourage economic growth. in
district Kerinci taxpayer compliance in paying taxes area is still lacking The
problems discussed are: Firstly, how the implementation the collection of tax
restaurant and advertisement tax based on Regional Regulation act Number 21 of
2011 on regional tax in Kerinci district?. Second, how degree of compliance
taxpayer Restaurants and advertisement tax on restaurant tax payment and
advertisement tax based on Regional Regulation act Number 21 of 2011 on
regional tax in Kerinci district ?. Third, how the application of sanctions on
taxpayer Restaurants and advertisement tax that do not pay tax restaurant and
advertisement tax based on Regional Regulation act Number 21 of 2011 on
regional tax in Kerinci district?. This research is a socio legal research. This study
uses primary data and secondary data with qualitative analysis. The results
showed: First, the Regional Tax Collection in Kerinci district implemented by the
Department of Revenue, Finance and Asset Management, starting with the
registration, collection, determination, payment and tax collection. Secondly,
Compliance Taxpayers pay Local Taxes payable in Kerinci district is still lacking.
Third, sanctions applied by the tax officers to the taxpayer who does not pay tax
obligations in Kerinci district has not been effective.
Keywords: Effectiveness, Collection, Regional Tax